I was about to argue that there really wasn't any reason not to go ahead and do 2 1/2" at the fades, as performance is barely effected by mass at the fades, and the section of limb right off the fades barely moves anyhow. And at the same time, the section of limb right off the fades is the
absolute worst spot to accumulate any set / string follow. For all these reasons, the question in my head is
"how wide fades is too wide, before the extra mass starts to out weigh the benefit of low set?". And then thinking again, all that being said, with a 40# @ 28" osage bow, around 63 long with a stiff handle, you definitely don't need even near 2 1/2" wide fades. I just personally wonder whether if it would be a benefit, verses a detriment? - My 2 cents,
. If it was me, I would leave the fades full wideth, at a straight taper to the tips, and this should be more than enough.
EDIT: Scratch that, don't know what I was even thinking. I would recommend 1 3/4" at the fades, with a pyramid taper to 1/2" at the tips.